Mineral Point tribune. (Mineral Point, Wis.) 1869-1938, 1887-01-20
FRIDAY MORNING.

Jan. Z, 1887, 9A.M
Board met pursuant to adjourn
ment. Roll called, and all the mem
bers present. Minutes of last meeting
read and approved.
Mr. Reese presented the official bond of
] T. Jones, county Judge, omitted at last
session, with report of the committee on
the same. Report adopted.
The following report on petition from
town of Moscow, was submitted by the
district attorney
To the Honorable Board of Supervisors
of Iowa county
GENTLEMEN: Having been requested
| by your honorable body for an opinion
as TO the power of the board of supervis
ors at its present session to levy tax
under the provisions of Sec. |, Chap. 1877,
of tue laws of 1886, would respectfully
report as follows:
| Section 1914 of the revised statutes,
provides that the county board shall, at
| their annual meeting in November, de-
termine by resolution the amount of tax
to be levied in their county for county
purposes for the year. No precise time
| is fixed when this levy must be made,
but ii is evident by the sections of the
statutes Immediately following Sec. 1914,
that the legislature intended that all snch
taxes should be included in the tax rolls
of the several towns for the same year,
which tax roll is required by Sec 1881,
i r. s., TO be in the hands OF the town
treasurers on or before the first day OF
I December of each year.
The only doubt have had in the mat
ter, arises from the provisions of Sec, 669,
r. S. which provides that the county
board of each county shall have the pow
or at any legal meeting (among many
other things) TO apportion and order the
Lowing of taxes as provided by law But
this is not new provision of the statute.
1t il found in the revision Of lS49, and
has been in force ever since, during all OF
which time the practical construction II
has received has been opposed to that
now contended for. Not only this, but
II will he remembered that for number
of wears some of the ablest attorneys in the
stale endeavored unsuccessfully TO com
, pel the county board of this county e
lew tax to pay off certain judgments
rendered against the county on us ran
wav bond debt On several occasions
a D,nndomus was issued requiring the board
To levy a county tax TO pay the Judgment
0 which was always sought to be served on
; the county board at its November session
= and never at any other time, so far as
i, am aware. If the board had the powe
10 levy taxes for county purposes at AM
legal meeting, It is difficult TO understand
V why these attorneys never attempted U
i. serve nlandamus upon the county boar'
NJ any time other than at the annual ses
. sion u November
= The levying OF tax for county pur
q noses at the present time, appears TO b.
2 opposed TO the general scheme oil taxa
= ton contemplated by the legislature, am
q I am therefore Of the opinion that TIL
g board has no power at its present session
to levy any part of the county taxes 10
- The year 1887 the power to levy all sucl
~ taxes being by section 1914, X, y, veste
II in the county board that shall meet u
= annual session for the year 1887, an
~ whose duty it will be to levy the tax.
Dated Jan. Z, 1887.
ALDRo JEHKs, District Atty.
20 Mr.. MefTert moved the report
% adopted. Carried,
NJ The committee on treasurer's account
" made the following report
os To the Honorable Board OF Supervisor
O. of Iowa County, Wisconsin
~ GENTLEMEN Your comm Ties
9s whom was assigned the duty 10 c1amin
20 the report Of and settle with The count
- 3, treasurer. met at the coulty treasurer
"a, Office. Jan. 3. 1887, and would respectful
90 report az follows That we have carr
- fully examined said report and the voucl
81 era and books Of said treasurer presente